"Auditoria de cumplimiento a las obligaciones tributarias y su incidencia en los pasivos de la empresa "SMARTECH", cantón Quevedo, año 2014"

This research project was conducted in the company "SMARTECH" Quevedo canton. It is located in Bolivar Street and Seventh. The main objective was to perform a compliance audit of tax obligations and their impact on the liabilities of the company for the period 2014. The research was based on tax records of the company, for which the inductive methods used - deductive, analytical, synthetic and observation that allowed gather all the information and issue the criteria foreseen situation. Evaluating COSO components I, showed 35% inherent risk; control 16.07% and applying a risk of detecting 5% assumed by the auditor, the audit risk of 0.28% considered acceptable because of certain controls circumvented in the state, in addition to set the level of tax compliance was obtained is 100% but this does not symbolize that is efficient, since 5.26% of the obligations are not met on the dates stipulated by the Tax administration and its level of inefficiency is the 13.16% so this indicates that controls are not met fully. All sales during the period were invoiced and declared in the appropriate forms and are consistent with the provisions of the Implementing Regulations of the Law of Internal Tax Regime. The differences found in the largest shopping in the months of February and June are given why a periodic review of the major after making the statement is performed. The roles of work produced in the process of auditing the company "SMARTECH" were made under the method of confrontation, which helped confirm that the transactions recorded in the books are according to forms declared, the FEDORA system that provides used the necessary options and upgrades as changes in tax for registration of accounting information laws, although it is not updated frequently, incurring manual processes. It is concluded that normally are not complying with the tax laws in our country

• 1. Verfasser: Loza Flores, Edison Gabriel (author)
• Format: bachelorThesis
• Sprache: spa
• Veröffentlicht: 2016
• Schlagworte: Auditoría; Cumplimiento tributario
• Online Zugang: http://repositorio.uteq.edu.ec/handle/43000/4923